| Judicial accounting appraisal,is in the litigation activities,the people with expertise in judicial accounting use science,technology or expertise to indentify and judge the specialized issues involved in litigation as well as provide expert opinion.Judicial accounting expert opinions,as one of the legal evidence of criminal procedural law,known as the “King of the evidence”,but how to identify it in court? How to prove its facts size of the force? Will there be any problem affecting their decision to become the basis in practice? I have thinking of judicial accounting undertaken,combined with my woke experience,trying to study form the probative force of the judicial accounting expert opinions and make suggestions on how to further improve the quality of it,so as to play in the fight against crimes committed more and more powerful role.In this paper,in addition to the introduction and conclusion,it is divided into four parts.The first part introduces the relevant theories of judicial accounting expert opinions.The second part analyzes the probative force of the judicial accounting expert opinions,expounds how judges evaluate the judicial accounting expert opinion in practice,and discovers the main problems of the probative force of judicial accounting expert opinion.The third part examines the probative force of forensic accounting advice in Anglo-American System and judicial accounting expert opinion in civil law system,compares and analyzes their pros and cons.The fourth part starts form perfecting the appointment system of judicial accounting appraiser,establishing the training and management of judicial accounting expertise,standarding the judicial accounting standards and process,ensuring the judicial accounting expert opinion cross-examined,strengthening the transparency of appraisal process,makes suggestions on how to improve the judicial accounting expert opinions,tries to make it give full play to its effectiveness and become finalized evidence. |
